# The Value Added Tax (General) (Amendment) Regulations 1988, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations which come into force on 1st December 1988 amend regulation 66 of the Value Added Tax (General) Regulations 1985.
Regulation 66, as amended, specifies those officers of Customs and Excise who are empowered to apply to the Sheriff, in Scotland, on behalf of the Commissioners and to authorise him to recover unpaid value added tax.

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Source: https://www.legislation.gov.uk/uksi/1988/2083/note (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.